Yurchenko O. Management of social costs of agricultural enterprises

The dissertation presents a new solution to the scientific problem of managing social costs of agricultural enterprises by substantiating the theoretical and methodological principles and providing practical recommendations for the use of systematic management of social costs of agricultural enterprises, the essence of which is to ensure active , efficiency in the long run by: strategic management on the basis of principles and principles of profitability, socialization and greening of the agricultural process; planning and forecasting current and future social expenditures; providing the information component of the system of accounting and analytical support for social investment; continuous process of monitoring and processing information on the effectiveness of implemented measures and costs incurred, its further analysis in order to develop, adjust and make management decisions; obtaining a synergistic effect from social costs and investments. In order to assess the system management of social costs of the agricultural enterprise developed an improved comprehensive system for evaluating the effectiveness of system management of social costs of the agricultural enterprise, which should be based on the following provisions: the identification scale determines the level of efficiency of system management of social costs of an agricultural enterprise, as well as the need to develop certain corrective measures and appropriate tools given the results of the assessment of the level of implementation efficiency. In order to assess the system management of social costs of an agricultural enterprise, an improved comprehensive system for assessing the effectiveness of system management of social costs of an agricultural enterprise is developed, which should be based on the following provisions: the identification scale determines the level of effectiveness of system management of social costs of the agricultural enterprise, as well as the need to develop certain corrective measures and appropriate tools given the results of the assessment of the level of implementation efficiency The algorithm of step-by-step realization of system management of social expenses of the agrarian enterprise which provides: the analysis of internal and external environment on the basis of the generated information is improved; determination of the mission, goals and objectives of the agricultural enterprise, development of strategy, principles of social activity and responsibility; development of tactics for managing the social costs of an agricultural enterprise, planning and forecasting current and future social costs; implementation of the strategy and principles of social activity and responsibility of the agricultural enterprise; implementation of management accounting and the formation of information and analytical basis of costs of the agricultural enterprise; evaluation and control of strategy implementation, efficiency of system management of social expenses of agricultural enterprise. Requirements for the management of social costs of the agricultural enterprise have been further developed, which should include: integration with the general management system of the agricultural enterprise; the complex nature of the formation of management decisions; high management dynamism; multivariate approaches to the development of individual management decisions; scientific substantiation of the accepted administrative decisions on the basis of application of modern receptions and methods; focus on strategic goals of agricultural enterprise development.